FINANCIAL INFORMATION RETURN · 2019. 6. 27. · Financial Information Return Taxes and Sewer Receivable Schedule Column AColumn B ColumnF Line Number Current Prior Column CColumn

Municipal Unit

Reporting Fiscal Year

Submission Date

Contact

Phone Number

Email Address

Title / Position TreasurerFinancial Statements

Approval Date

PROVINCE OF NOVA SCOTIADEPARTMENT OF MUNICIPAL AFFAIRS

FINANCIAL INFORMATION RETURN

I, ____ , Treasurer of the _____ certify that this Financial Information Return has been prepared in accordance with the Financial Reporting and Accounting Manual and is consistent with the audited financial statements of ______ for the 20xx‐xx fiscal year that was approved by Council on ____.

Form Version: 2.5Form Revision: 20190429140700

CERTIFICATION BY MUNICIPALITY

FIR ‐ Cover Page 1 of 37

Financial Information ReturnReporting Entities

Line Number

Yes / No

RE9111General Capital RE9113General Operating Reserve RE9115General Capital Reserve RE9117Water Utility Operating RE9121Electric Utility Operating RE9131Other Entities RE9141Government Business Enterprises RE9151

NOTE: It is recommended that this schedule be complete first as the rest of FIR depends on it.

FIR ‐ RE Page 2 of 37

Financial Information ReturnLong‐term Debt Schedule

Column A Column B Column C Column D Column E Column F Column G Column H

CategoryLine

Number

Purpose (Operating vs. Capital)

Balance as at March 31, 2018

Principal Pmt. (Repaid)

Balloon Payment

New IssuedBalance as at

March 31, 2019Interest

Source (ex. Federal, Provincial, Other instituions)

General Government Services LTD5401 ‐ Protective Services LTD5405 ‐ Transportation Services LTD5409 ‐ Environmental Health Services LTD5413 ‐ Public Health Services LTD5417 ‐ Environmental Development Services LTD5421 ‐ Recreation and Cultural Services LTD5425 ‐ Total General Fund LTD5429 ‐ ‐ ‐ ‐ ‐ ‐Total LTD5470 ‐ ‐ ‐ ‐ ‐ ‐

Long‐term debt by source 2018‐19 2017‐18Federal government (i.e. CMHC, etc.) LTD5480 ‐ ‐Provincial government (i.e. MFC) LTD5485 ‐ ‐Other institutions (i.e. FCM green fund, RBC, Credit Union, etc.) LTD5490 ‐ ‐

Long‐term Debt Schedule includes debentures and term loans from sources outside of the Municipality such as Municipal Finance Corporation, Canada Mortgage and Housing Corporation, Federation of Canadian Municipalities Green Fund, and Financial Institutions. Short‐term/ temporary financing from financial institutions and internal loans are not to be included in this schedule.

FIR ‐ LTD Page 3 of 37

Financial Information ReturnTangible Capital Assets and Amortization Schedule

Tangible Capital Assets Schedule Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J

Line Number

2018 Opening Cost Balance

AdditionsDisposals / Write‐Downs (negative)

2019 Closing Cost Balance

2018 Operating Amortization

Balance

Annual Amortization

Adjustments/ Disposals

2019 Closing Amortization

Balance

2019 Closing Net Book Value

(Gain)/ Loss on Sale of TCA

General Capital Fund Assets TCA6011 ‐ ‐ ‐Asset Under Construction (WIP) TCA6111 ‐ ‐Total General Capital Fund TCA6199 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐Total TCA6499 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Amortization Schedule Column A Column B Column C Column D

Line Number

Annual Amortization ‐

positive

Write‐downs ‐ positive

(Gain)/ Loss on Sale of TCA Total

General Government Services TCA6511 ‐Protective Services TCA6521 ‐Transportation Services TCA6531 ‐Environmental Health Services TCA6541 ‐Public Health Services TCA6551 ‐Environmental Development Services TCA6561 ‐Recreation and Cultural Services TCA6571 ‐Total General Capital Fund TCA6599 ‐ ‐ ‐ ‐Total TCA6699 ‐ ‐ ‐ ‐

Total General Capital Fund from TCA schedule above TCA9901 ‐

Unreconciled Difference TCA9903 ‐

Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the assets. The cost, less residual value, of the tangible capital assets is amortized on a straight‐line basis over the estimated useful life prescribed in the Financial Reporting and Accounting Manual.

COST ACCUMULATED AMORTIZATION

FIR ‐ TCA Page 4 of 37

Financial Information ReturnTaxes and Sewer Receivable Schedule

Column A Column B Column FLine

Number Current Prior

Colu mn C Colu mn D Colu m En

2018‐19Total 2017‐18Total Variance Significant Variance ExplanationTaxes and sewer receivable, beginning of year TR4211 ‐ ‐

Add Total Current Taxes and Other Rates:Assessable Property TaxesResidential TR4215 ‐ ‐ ‐ Commercial TR4220 ‐ ‐ ‐ Resource TR4225 ‐ ‐ ‐ Other ‐ recreation property tax TR4230 ‐ ‐ ‐ Wind farm taxes from developers TR4235 ‐ ‐ ‐ Other special tax agreements or legislation TR4240 ‐ ‐ ‐

Area rates, uniform charges, and special assessments TR4245 ‐ ‐ ‐ Sewer rates/ charges TR4250 ‐ ‐ ‐ Taxes and rates collected for other gov'ts/agencies TR4255 ‐ ‐ ‐

TR4259 ‐ ‐ ‐Less:Collections during the Year TR4261 ‐ Write‐offs during the Year TR4265 ‐ Reduced Taxes TR4268 ‐

TR4269 ‐ ‐ ‐ ‐Add:Interest on Taxes TR4271 ‐

Taxes and sewer receivable, before valuation allowance TR4279 ‐ ‐ ‐ ‐

Less Valuation Allowance TR4281 ‐ Taxes and sewer receivable, end of year TR4289 ‐ ‐ ‐ ‐

This Taxes and Sewer Receivable Schedule collects receivables information related to specific revenue categories. The actual taxes and sewer receivable amounts reported here may vary from the amount of taxes and sewer receivable reported in the Consolidated Financial Statements. This schedule allows for consistency in the amounts reported as taxes and sewer receivable across municipal units.

FIR ‐ TR Page 5 of 37

Financial Information ReturnConsolidated Schedule of Revenues

Column A Column BLine

Number 2018‐19 2017‐18REVENUEPROPERTY TAXES AND PAYMENTS IN LIEU OF TAXESAssessable propertyResidential CR1009 ‐ Commercial

Commercial property CR1011 ‐ Seasonal property CR1015 ‐ Forest property tax (50,000 acres or more) CR1021 ‐

CR1029 ‐ ‐ Resource

Taxable assessments CR1031 ‐ Forest property tax (less than 50,000 acres) CR1035 ‐

CR1049 ‐ ‐ Other assessable property taxes

Recreation property tax CR1051 ‐ Wind farm payment from Province of NS CR1055 ‐ Farm property acreage payment from Province of NS CR1061 ‐ Conservation payment from Province of NS CR1065 ‐

CR1069 ‐ ‐ Special tax agreements

Bell Aliant ‐ based on revenues CR1071 ‐ Wind farm taxes from developers CR1081 ‐ Other special tax agreements or legislation CR1085 ‐

CR1089 ‐ ‐ Subtotal Assessable property CR1099 ‐ ‐

Other rates, charges, and assessmentsArea rates, uniform charges, and special assessments CR1111 ‐ Sewer rates/ charges CR1151 ‐ Taxes and rates collected for other Governments/ Agencies CR1161 ‐ Less: Transmission of taxes and rates collected for other Gov'ts/Agencies CR1167 ‐

CR1169 ‐ ‐ Other taxesDeed transfer tax CR1171 ‐ Other CR1175 ‐

CR1179 ‐ ‐

FIR ‐ CR Page 6 of 37



Number 2018‐19 2017‐18Expenditures as a reduction of tax revenueAppropriations to regional school board CR1181 ‐ Transfer to correctional services CR1183 ‐ Deficit of Regional Housing Authority CR1185 ‐

CR1189 ‐ ‐ NET PROPERTY TAXES AND PAYMENTS IN LIEU OF TAXES CR1199 ‐ ‐

GRANTS IN LIEU OF TAXESFederal government and federal government agencies CR1219 ‐ Provincial government and agencies

PILT payment CR1221 ‐ Fire protection CR1225 ‐ Other CR1231 ‐

CR1239 ‐ ‐ TOTAL GRANTS IN LIEU OF TAXES CR1299 ‐ ‐

SERVICES PROVIDED TO OTHER GOVERNMENTSFederal government CR1319 ‐ Provincial government CR1329 ‐ Other local governments CR1389 ‐

TOTAL SERVICES PROVIDED TO OTHER GOVERNMENTS CR1399 ‐ ‐

SALES OF SERVICESGeneral government services CR1419 ‐ Protective services CR1429 ‐ Transportation services ‐ Transit CR1431 ‐ Transportation services ‐ Other CR1438 ‐ Environmental health services CR1449 ‐ Public health services CR1459 ‐ Environmental development services CR1469 ‐ Recreation and cultural services CR1479 ‐ Wind power CR1489 ‐ Other services CR1498 ‐

TOTAL SALES OF SERVICES CR1499 ‐ ‐




Number 2018‐19 2017‐18OTHER REVENUE FROM OWN SOURCESLicenses and permits CR1519 ‐ Fines CR1529 ‐ Rentals CR1539 ‐ Concessions and franchises CR1549 ‐ Return on investments CR1559 ‐ Penalties and interest on taxes CR1569 ‐ Miscellaneous CR1589 ‐

TOTAL OTHER REVENUE FROM OWN SOURCES CR1599 ‐ ‐

UNCONDITIONAL TRANSFERS FROM OTHER GOVERNMENTSMunicipal Grants Act ‐ Equalization & Town Foundation CR1619 ‐ NSPI ‐ Grant in lieu of taxes CR1629 ‐ NSPI ‐ HST Offset CR1639 ‐ Federal government and federal government agencies CR1649 ‐ Provincial government and provincial government agencies CR1659 ‐ Other CR1689 ‐

TOTAL UNCONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS CR1699 ‐ ‐

CONDITIONAL TRANSFERS FROM OTHER GOVERNMENTSGas tax revenues CR1719Federal government and federal government agencies CR1729 ‐ Provincial government and provincial agencies CR1739 ‐ Other local governments CR1789 ‐

TOTAL CONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS CR1799 ‐ ‐

Net Income from Government Business Enterprises CR1919

TOTAL REVENUE CR1999 ‐ ‐


Financial Information ReturnConsolidated Schedule of Expenses


Number 2018‐19 2017‐18EXPENSESGENERAL GOVERNMENT SERVICESLegislative

Mayor/ WardenRemuneration CE2011 ‐Expenses CE2021 ‐

CouncilRemuneration CE2031 ‐Expenses CE2041 ‐

Other legislative services CE2098 ‐CE2099 ‐ ‐

General administrationGeneral administrative and financial management services CE2101 ‐Taxation

Tax rebates or cancellations (MGA) CE2141 ‐Transfer for assessment services CE2145 ‐Other taxation CE2148 ‐

CE2149 ‐ ‐ Valuation Allowances CE2159 ‐Interest on long‐term debt CE2169 ‐Short‐term interest and other debt charges CE2179 ‐Amortization, gain / loss, writedowns on capital assets CE2189 ‐Other general government services CE2198 ‐TOTAL GENERAL GOVERNMENT SERVICES CE2199 ‐ ‐

PROTECTIVE SERVICESPolice protection CE2219 ‐Fire protection

Water supply and hydrants CE2221 ‐Other fire protection CE2228 ‐

CE2229 ‐ ‐ Interest on long‐term debt CE2269 ‐Short‐term interest and other debt charges CE2279 ‐Amortization, gain / loss, writedowns on capital assets CE2289 ‐Other protective services CE2298 ‐TOTAL PROTECTIVE SERVICES CE2299 ‐ ‐

FIR ‐ CE Page 9 of 37



Number 2018‐19 2017‐18TRANSPORTATION SERVICESCommon services CE2319 ‐Road transport CE2329 ‐Air transport CE2339 ‐Water transport CE2349 ‐Public transit CE2359 ‐Interest on long‐term debt CE2369 ‐Short‐term interest and other debt charges CE2379 ‐Amortization, gain / loss, writedowns on capital assets CE2389 ‐Other transportation services CE2398 ‐TOTAL TRANSPORTATION SERVICES CE2399 ‐ ‐

ENVIRONMENTAL HEALTH SERVICESSewage collection and disposal CE2419 ‐Garbage and waste collection and disposal CE2429 ‐Municipal landfills

Transfer to the capital reserve for landfill closure/ post‐closure costs CE2431 ‐Other current expenditures for landfill costs CE2438 ‐

CE2439 ‐ ‐ Interest on long‐term debt CE2469 ‐Short‐term interest and other debt charges CE2479 ‐Amortization, gain / loss, writedowns on capital assets CE2489 ‐Other environmental health services CE2498 ‐TOTAL ENVIRONMENTAL HEALTH SERVICES CE2499 ‐ ‐

PUBLIC HEALTH SERVICESPublic Health CE2519 ‐Interest on long‐term debt CE2569 ‐Short‐term interest and other debt charges CE2579 ‐Amortization, gain / loss, writedowns on capital assets CE2589 ‐Other public health services CE2598 ‐TOTAL PUBLIC HEALTH SERVICES CE2599 ‐ ‐




Number 2018‐19 2017‐18ENVIRONMENTAL DEVELOPMENT SERVICESEnvironmental planning and zoning CE2619 ‐Community development CE2629 ‐Interest on long‐term debt CE2669 ‐Short‐term interest and other debt charges CE2679 ‐Amortization, gain / loss, writedowns on capital assets CE2689 ‐Other environmental development services CE2698 ‐TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES CE2699 ‐ ‐

RECREATION AND CULTURAL SERVICESRecreation facilities CE2719 ‐Cultural buildings and facilities CE2729 ‐Transfers to regional library CE2739 ‐Other transfers to libraries CE2741 ‐Interest on long‐term debt CE2749 ‐Short‐term interest and other debt charges CE2759 ‐Amortization, gain / loss, writedowns on capital assets CE2769 ‐Other recreation and cultural services CE2798 ‐TOTAL RECREATION AND CULTURAL SERVICES CE2799 ‐ ‐

EXTRAORDINARY OR SPECIAL ITEMSExtraordinary or special revenue items CE2921 ‐Extraordinary or special expenditure items CE2923 ‐Optional (supplementary) education contributions CE2925 ‐

TOTAL EXTRAORDINARY OR SPECIAL ITEMS CE2929 ‐ ‐

TOTAL EXPENSES CE2999 ‐ ‐


Financial Information ReturnConsolidated Statement of Operations


Number 2018‐19 2017‐18REVENUE

Net property taxes and payments in lieu of taxes CO1199 ‐ ‐ Grants in lieu of taxes CO1299 ‐ ‐ Services provided to other governments CO1399 ‐ ‐ Sales of services CO1499 ‐ ‐ Other revenue from own sources CO1599 ‐ ‐ Unconditional transfers from other governments CO1699 ‐ ‐ Conditional transfers from other governments CO1799 ‐ ‐ Net income from government business enterprises CO1919 ‐ ‐

TOTAL REVENUE CO1999 ‐ ‐

EXPENSESGeneral government services CO2199 ‐ ‐ Protective services CO2299 ‐ ‐ Transportation services CO2399 ‐ ‐ Environmental health services CO2499 ‐ ‐ Public health services CO2599 ‐ ‐ Environmental development services CO2699 ‐ ‐ Recreation and cultural services CO2799 ‐ ‐ Extraordinary or special items CO2929 ‐ ‐

TOTAL EXPENSES CO2999 ‐ ‐

ANNUAL SURPLUS (DEFICIT) CO3999 ‐ ‐

Accumulated Surplus (Deficit), beginning of year CO7001 ‐ Accumulated Surplus (Deficit), end of year CO7199 ‐ ‐

FIR ‐ CO Page 12 of 37

Financial Information ReturnConsolidated Statement of Financial Position


Number 2018‐19 2017‐18FINANCIAL ASSETS

Cash and cash equivalents CFP4010Restricted cash CFP4050Taxes and sewer receivable (net of asset valuation allowances) CFP4210 ‐ ‐Other receivables (net of asset valuation allowances) CFP4290Inventory held for resale CFP4510Investments CFP4810Loans and advances CFP4830Investment in government business enterprises or partnerships CFP4850Other financial assets ‐ Long term CFP4890

TOTAL FINANCIAL ASSETS CFP4999 ‐ ‐

LIABILITIESBank indebtedness CFP5010Short‐term borrowings CFP5050Payables CFP5210Other liabilities ‐ Short term CFP5390Long‐term debt

Federal government CFP5480 ‐ ‐Provincial government CFP5485 ‐ ‐Other institutions CFP5490 ‐ ‐

Other liabilities ‐ Long term CFP5890TOTAL LIABILITIES CFP5999 ‐ ‐

NET FINANCIAL ASSETS (NET DEBT) CFP6019 ‐ ‐

NON FINANCIAL ASSETSCapital assets ‐ gross cost CFP6010 ‐ ‐

Less: accumulated amortization CFP6590 ‐ ‐Prepaid expenses CFP6860Inventory not held for resale CFP6870Other non financial assets CFP6880

TOTAL NON FINANCIAL ASSETS CFP6999 ‐ ‐

ACCUMULATED SURPLUS (DEFICIT) CFP7099 ‐ ‐ACCUMULATED SURPLUS (DEFICIT), end of year is comprised of:

Accumulated Surplus (Deficit) from Statement of Operations CFP7199 ‐ ‐Accumulated Remeasurement Gains/ Losses CFP7299 ‐ ‐Accumulated Surplus (Deficit) CFP7399 ‐ ‐

ACCUMULATED SURPLUS (DEFICIT) BY FUND/ ENTITY:TOTAL FUND BALANCES CFP7499 ‐ ‐

FIR ‐ CFP Page 13 of 37

Financial Information ReturnConsolidated Statement of Remeasurement Gains and Losses


Number 2018‐19 2017‐18ACCUMULATED REMEASUREMENT GAINS/(LOSSES) AT BEGINNING OF YEAR CGL7201 ‐ Unrealized gains (losses) attributable to:

Foreign exchange CGL7203Derivatives CGL7207Portfolio Investments CGL7211Designated fair value financial instruments CGL7214

CGL7219 ‐ ‐ Amounts reclassified to the statement of operations:

Foreign exchange CGL7221Derivatives CGL7227Portfolio Investments CGL7237Designated fair value financial instruments CGL7241

CGL7249 ‐ ‐

NET REMEASUREMENT GAINS AND (LOSSES) FOR THE YEAR CGL7291 ‐ ‐

CGL7295ACCUMULATED REMEASUREMENT GAINS/(LOSSES) AT END OF YEAR CGL7299 ‐ ‐

Other comprehensive income from government business enterprises and government business partnerships

FIR ‐ CGL Page 14 of 37

Financial Information ReturnConsolidated Statement of Cash Flow

Column A Column B

Line Number 2018‐19 2017‐18

OPERATING ACTIVITIESAnnual surplus (deficit) CCF0201 ‐ ‐ Amortization CCF0203 ‐ Taxes and sewer receivable (net of asset valuation allowances) CCF0205 ‐ Other receivables (net of asset valuation allowances) CCF0207 ‐ Other financial assets CCF0219 ‐ Change in inventory/ prepaid/ other non‐financial assets CCF0221 ‐ Payables CCF0223 ‐ Other liabilities ‐ short‐term and long‐term CCF0225 ‐ TOTAL OPERATING ACTIVITIES CCF0229 ‐ ‐

CAPITAL TRANSACTIONSAcquisition of capital assets CCF0231 ‐ Proceeds from sale of capital assets CCF0233 ‐ (Gain)/ loss on sale of capital assets CCF0235 ‐ Write down of capital assets CCF0237 ‐ TOTAL CAPITAL TRANSACTIONS CCF0239 ‐ ‐

FINANCING ACTIVITIESChange in short‐term debt CCF0241 ‐ Change in long‐term debt CCF0243 ‐ Other CCF0248TOTAL FINANCING ACTIVITIES CCF0249 ‐ ‐

INVESTING ACTIVITIESInvestments CCF0251 ‐ Investment in government business enterprises or partnerships CCF0253 ‐ Loans and advances CCF0255 ‐ Remeasurement gains (losses) CCF0257 ‐ ‐ TOTAL INVESTING ACTIVITIES CCF0259 ‐ ‐

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CCF0269 ‐ ‐

Cash and cash equivalentsBeginning of year CCF0291 ‐ End of year CCF0299 ‐ ‐

Balance in Cash and Cash Equivalents/ (Bank Indebtedness) CCF9901 ‐ ‐

Unreconciled balance to be corrected CCF9903 ‐ ‐

FIR ‐ CCF Page 15 of 37

Financial Information ReturnConsolidated Statement of Change in Net Financial Assets (Net Debt)


Number 2018‐19 2017‐18

Annual surplus (deficit) CNF0401 ‐ ‐Remeasurement gains (losses) CNF0410 ‐ ‐Acquisition of tangible capital assets CNF0411 ‐Amortization of tangible capital assets CNF0420 ‐Proceeds from sale of capital assets CNF0431 ‐(Gain)/ loss on sale of capital assets CNF0440 ‐Write down of capital assets CNF0451 ‐Other CNF0458

CNF0459 ‐ ‐

Acquisition/ consumption of supply inventory CNF0471 ‐Acquisition/ use of prepaid expenses CNF0475 ‐Other CNF0478 ‐

CNF0479 ‐ ‐

(Increase)/ decrease in net financial assets/ (net debt) CNF0489 ‐ ‐

NET FINANCIAL ASSETS/ (NET DEBT)Beginning of year CNF0491 ‐End of year CNF0499 ‐ ‐

FIR ‐ CNF Page 16 of 37

Financial Information ReturnNon‐consolidated Schedule of General Operating Fund Revenues


Number 2018‐19 2017‐18REVENUEPROPERTY TAXES AND PAYMENTS IN LIEU OF TAXESAssessable property

Residential NR1009Commercial

Commercial property NR1011Seasonal property NR1015Forest property tax (50,000 acres or more) NR1021

NR1029 ‐ ‐ Resource

Taxable assessments NR1031Forest property tax (less than 50,000 acres) NR1035

NR1049 ‐ ‐ Other assessable property taxes

Recreation property tax NR1051Wind farm payment from Province of NS NR1055Farm property acreage payment from Province of NS NR1061Conservation payment from Province of NS NR1065

NR1069 ‐ ‐ Special tax agreements

Bell Aliant ‐ based on revenues NR1071Wind farm taxes from developers NR1081Other special tax agreements or legislation NR1085

NR1089 ‐ ‐ Subtotal Assessable property NR1099 ‐ ‐

Other rates, charges, and assessmentsArea rates, uniform charges, and special assessments ‐ Comm. NR1111Area rates, uniform charges, and special assessments ‐ Res. NR1115Sewer rates/ charges ‐ Commercial NR1151Sewer rates/ charges ‐ Residential NR1155Taxes and rates collected for Other Gov'ts/ Agencies ‐ Comm. NR1161Taxes and rates collected for Other Gov'ts/ Agencies ‐ Res. NR1165Less: Transmission of revenue collected for other Gov'ts/Agencies NR1167

NR1169 ‐ ‐ Other taxes

Deed transfer tax NR1171NR1175NR1179 ‐ ‐

Other ‐ specify

FIR ‐ NR Page 17 of 37



Number 2018‐19 2017‐18Expenditures as a reduction of tax revenue

Appropriations to regional school board NR1181Transfer to correctional services NR1183Deficit of Regional Housing Authority NR1185

NR1189 ‐ ‐ NET PROPERTY TAXES AND PAYMENTS IN LIEU OF TAXES NR1199 ‐ ‐

GRANTS IN LIEU OF TAXESFederal government and federal government agencies NR1219Provincial government and agencies

PILT payment NR1221Fire protection NR1223Other ‐ specify NR1225

NR1229 ‐ ‐ TOTAL GRANTS IN LIEU OF TAXES NR1299 ‐ ‐

SERVICES PROVIDED TO OTHER GOVERNMENTSFederal government NR1319Provincial government NR1329Other local governments NR1389

TOTAL SERVICES PROVIDED TO OTHER GOVERNMENTS NR1399 ‐ ‐

SALES OF SERVICESGeneral government services NR1419Protective services NR1429Transportation services ‐ Transit NR1431Transportation services ‐ Other NR1438Environmental health services NR1449Public health services NR1459Environmental development services NR1469Recreation and cultural services NR1479Wind power NR1489Other services NR1498

TOTAL SALES OF SERVICES NR1499 ‐ ‐

OTHER REVENUE FROM OWN SOURCESLicenses and permits NR1519Fines NR1529Rentals NR1539Concessions and franchises NR1549Return on investments NR1559Penalties and interest on taxes NR1569Miscellaneous NR1589

TOTAL OTHER REVENUE FROM OWN SOURCES NR1599 ‐ ‐




Number 2018‐19 2017‐18UNCONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS, OPERATING ONLY

Municipal Grants Act ‐ Equalization & Town Foundation NR1619NSPI ‐ Grant in lieu of taxes NR1629NSPI ‐ HST Offset NR1639Federal government and federal government agencies NR1649Provincial government and provincial government agencies NR1659Other NR1689

TOTAL UNCONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS NR1699 ‐ ‐

CONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS, OPERATING ONLYFederal government and federal government agencies NR1729Provincial government and provincial government agencies NR1739Other local governments NR1789

TOTAL CONDITIONAL TRANSFERS FROM OTHER GOVERNMENTS NR1799 ‐ ‐

TOTAL REVENUE NR1999 ‐ ‐


Financial Information ReturnNon‐Consolidated Schedule of General Operating Fund Expenses


Number 2018‐19 2017‐18EXPENSESGENERAL GOVERNMENT SERVICESLegislative

Mayor/ WardenRemuneration NE2011Expenses NE2021

CouncilRemuneration NE2031Expenses NE2041

Other legislative services NE2098NE2099 ‐ ‐

General administrationGeneral administrative and financial management services NE2101Taxation

Tax rebates or cancellations (MGA) NE2141Transfer for assessment services NE2145Other taxation NE2148

NE2149 ‐ ‐Valuation Allowances NE2159Interest on long‐term debt NE2169 ‐ Short‐term interest and other debt charges NE2179Other general government services NE2198TOTAL GENERAL GOVERNMENT SERVICES NE2199 ‐ ‐

PROTECTIVE SERVICESPolice protection NE2219Fire protection

Water supply and hydrants NE2221Other fire protection NE2228

NE2229 ‐ ‐Interest on long‐term debt NE2269 ‐ Short‐term interest and other debt charges NE2279Other protective services NE2298TOTAL PROTECTIVE SERVICES NE2299 ‐ ‐

FIR ‐ NE Page 20 of 37



Number 2018‐19 2017‐18TRANSPORTATION SERVICESCommon services NE2319Road transport NE2329Air transport NE2339Water transport NE2349Public transit NE2359Interest on long‐term debt NE2369 ‐ Short‐term interest and other debt charges NE2379Other transportation services NE2398TOTAL TRANSPORTATION SERVICES NE2399 ‐ ‐

ENVIRONMENTAL HEALTH SERVICESSewage collection and disposal NE2419Garbage and waste collection and disposal NE2429Municipal landfillsTransfer to Capital Reserve for landfill closure/ post‐closure costs NE2431Other current expenditures for landfill costs NE2438

NE2439 ‐ ‐Interest on long‐term debt NE2469 ‐ Short‐term interest and other debt charges NE2479Other environmental health services NE2498TOTAL ENVIRONMENTAL HEALTH SERVICES NE2499 ‐ ‐

PUBLIC HEALTH SERVICESPublic Health NE2519Interest on long‐term debt NE2569 ‐ Short‐term interest and other debt charges NE2579Other public health services NE2598TOTAL PUBLIC HEALTH SERVICES NE2599 ‐ ‐

ENVIRONMENTAL DEVELOPMENT SERVICESEnvironmental planning and zoning NE2619Community development NE2629Interest on long‐term debt NE2669 ‐ Short‐term interest and other debt charges NE2679Other environmental development services NE2698TOTAL ENVIRONMENTAL DEVELOPMENT SERVICES NE2699 ‐ ‐




Number 2018‐19 2017‐18RECREATION AND CULTURAL SERVICESRecreation facilities NE2719Cultural buildings and facilities NE2729Transfers to regional library NE2739 ‐ Other transfers to libraries NE2741 ‐ Interest on long‐term debt NE2769 ‐ Short‐term interest and other debt charges NE2779Other recreation and cultural services NE2798TOTAL RECREATION AND CULTURAL SERVICES NE2799 ‐ ‐

EXTRAORDINARY OR SPECIAL ITEMSExtraordinary or special revenue items NE2921Extraordinary or special expenditure items NE2923Optional (supplementary) education contributions NE2925TOTAL EXTRAORDINARY OR SPECIAL ITEMS NE2929 ‐ ‐

TOTAL EXPENSES NE2999 ‐ ‐


Financial Information ReturnNon‐consolidated Schedule of Financing and Transfers of the General Operating Fund

Column A Column B2018‐19 2017‐18

FINANCING AND TRANSFERSLine

Number Actual Actual

Debenture and term loan principal installments NF3219 ‐Temporary financing principal ‐ capital projects NF3229Debt payments to internal funds NF3239NET Transfers from (to) own reserves, funds and agencies:

NET Transfers from (to) Capital Fund NF3241NET Transfers from (to) Operating Reserve Fund NF3243NET Transfers from (to) Capital Reserve Fund NF3245NET Transfers from (to) Water NF3247NET Transfers from (to) Electric NF3251NET Transfers from (to) Other NF3253NET Transfers for Amortization NF3259

Recovery of debt payments from related agencies NF3261Current annual surplus transferred to Operating Reserve NF3263

TOTAL FINANCING AND TRANSFERS NF3299 ‐ ‐

FIR ‐ NF Page 23 of 37

Financial Information ReturnNon‐consolidated Statement of Operations of the General Operating Fund

Column A Column B Column C2018‐19 2018‐19 2017‐18

Line Number Budget Actual Actual

REVENUENet property taxes and payments in lieu of taxes NO1199 ‐ ‐ Grants in lieu of taxes NO1299 ‐ ‐ Services provided to other governments NO1399 ‐ ‐ Sales of services NO1499 ‐ ‐ Other revenue from own sources NO1599 ‐ ‐ Unconditional transfers from other governments NO1699 ‐ ‐ Conditional transfers from other governments NO1799 ‐ ‐

TOTAL REVENUE NO1999 ‐ ‐ ‐

EXPENSESGeneral government services NO2199 ‐ ‐ Protective services NO2299 ‐ ‐ Transportation services NO2399 ‐ ‐ Environmental health services NO2499 ‐ ‐ Public health services NO2599 ‐ ‐ Environmental development services NO2699 ‐ ‐ Recreation and cultural services NO2799 ‐ ‐ Extraordinary or special items NO2929 ‐ ‐

TOTAL EXPENSES NO2999 ‐ ‐ ‐

Operating surplus (deficit) before financing and transfers NO3199 ‐ ‐ ‐

FINANCING AND TRANSFERSDebenture and term loan principal installments NO3219 ‐ ‐ Temporary financing principal ‐ capital projects NO3229 ‐ ‐ Debt payments to internal funds NO3239 ‐ ‐ NET Transfers from (to) own reserves, fund and agencies:

Transfers for Amortization NO3259 ‐ ‐ NET Transfers from (to) all other funds and agencies NO3269 ‐ ‐

TOTAL FINANCING AND TRANSFERS NO3299 ‐ ‐ ‐

Operating surplus (deficit) before change in equity NO3399 ‐ ‐ ‐

Use of prior year's surpluses/ funding of prior year's deficits NO3499

ANNUAL SURPLUS (DEFICIT) NO3999 ‐ ‐ ‐

Accumulated Surplus (Deficit), beginning of year NO7001 ‐ Accumulated Surplus/Deficit used/funded in current year NO7111 ‐ ‐ Accumulated Surplus transferred to Operating Reserve NO7121

Accumulated Surplus (Deficit), end of year NO7199 ‐ ‐

FIR ‐ NO Page 24 of 37

Financial Information ReturnNon‐consolidated Statement of Operations of the General Operating Fund

Column A Column B Column C2018‐19 2018‐19 2017‐18

Line Number Budget Actual Actual

PSAB ITEMS (at March 31)Employee future benefits NO7421Amortized pension costs NO7422Long‐term debt interest accrued NO7423Unfunded item ‐ specify NO7425Unfunded item ‐ specify NO7426Unfunded item ‐ specify NO7427

TOTAL PSAB ITEMS NO7430 ‐ ‐

ENDING SURPLUS (DEFCIT) ‐ with PSAB Items NO7431 ‐ ‐

FIR ‐ NO Page 25 of 37

Financial Information ReturnSupplementary Schedule for Non‐consolidated Statement of Financial Position

Column A Column B Column C

General Operating Fund

General Operating

Reserve Funds

General Capital Reserve Funds

Line Number 2018‐19 2018‐19 2018‐19

FINANCIAL ASSETSCurrent financial assets

Cash and cash equivalents NFP4010Restricted cash NFP4050Taxes and sewer receivable (net of asset valuation allowances) NFP4210Other receivables (net of asset valuation allowances) NFP4290Due from own funds/ agencies

Due from operating fund NFP4310 ‐Due from operating reserve fund NFP4320Due from other own funds/ agencies NFP4330

Inventory held for resale NFP4510Other current financial assets NFP4590

Long term financial assetsLong term taxes receivable NFP4710Investments NFP4810Loans and advances NFP4830Other long term financial assets NFP4890

TOTAL FINANCIAL ASSETS NFP4999 ‐ ‐ ‐

LIABILITIESCurrent liabilities

Bank indebtedness NFP5010Short‐term borrowings NFP5050Payables NFP5210Due to own funds/ agencies

Due to operating fund NFP5310 ‐Due to operating reserve fund NFP5320Due to other own funds/ agencies NFP5330

Other current liabilities NFP5390Long term liabilities

Long term debt NFP5430 ‐Gas tax deferred revenue NFP5810Other long term liabilities NFP5890

TOTAL LIABILITIES NFP5999 ‐ ‐ ‐

NET FINANCIAL ASSETS (NET DEBT) NFP6019 ‐ ‐ ‐

NON FINANCIAL ASSETSPrepaid expenses NFP6860Inventory not held for resale NFP6870Other non financial assets NFP6880

TOTAL NON FINANCIAL ASSETS NFP6999 ‐ ‐ ‐

ACCUMULATED SURPLUS (DEFICIT) NFP7499 ‐ ‐ ‐

FIR ‐ NFP Page 26 of 37

Financial Information ReturnSchedule of Select Financial and Non‐Financial Information

Column A Column B

Line Number 2018‐19 2017‐18

Election Cost FNI9325

Financial Statement Notes:

FNI9331

Does the Municipality have any Contingencies? FNI9341

Has the Municipality provided any Loan Guarantees? FNI9345

Does the Municipality have a Liability for Contaminated Sites (under PS 3260)?

FIR ‐ FNI Page 27 of 37

Financial Information ReturnSchedule of Remuneration and Expenses for Reportable Individuals

Column A

Line Number 2018‐19

CAO/ClerkSalary/Remuneration RTPD1101Travel and Travel related Expenses RTPD1102Meals Expenses RTPD1103Professional Development and Training RTPD1104Other Expenses RTPD1105

Total CAO/Clerk Remuneration and Expenses Reimbursed RTPD1199 ‐ 0

Number of elected officials RTPD2099 2

Mayor/WardenSalary/Remuneration RTPD3101 ‐ Travel and Travel related Expenses RTPD3102Meals Expenses RTPD3103Professional Development and Training RTPD3104Other Expenses RTPD3198

Total Mayor/Warden Renumeration and Expenses Reimbursed RTPD3199 ‐

Councillor/CommissionerSalary/Remuneration RTPD3201Travel and Travel related Expenses RTPD3202Meals Expenses RTPD3203Professional Development and Training RTPD3204Other Expenses RTPD3298

Total Remuneration and Expenses Reimbursed RTPD3299 ‐

Total Councillor Salary/Remuneration RTPD7099 ‐ Total Councillor Remuneration and Expenses Reimbursed RTPD7199 ‐

FIR ‐ RTPD Page 28 of 37

Financial Information ReturnSchedule of Hospitality Expenses

Hospitality Includes:Expenses incurred while hosting individuals from outside government for conducting business activities that include: receptions, ceremonies, conferences, performances or other group events.

Expenses

Line Number 2018‐19First Quarter

Meal and Beverage Expenses HE1009Gifts HE1011Meeting Space HE1013Other HE1015

First Quarter Total HE1019 ‐

Second QuarterMeal and Beverage Expenses HE1031Gifts HE1035Meeting Space HE1033Other HE1037

Second Quarter Total HE1039 ‐

Third QuarterMeal and Beverage Expenses HE1051Gifts HE1055Meeting Space HE1053Other HE1057

Third Quarter Total HE1059 ‐

Fourth QuarterMeal and Beverage Expenses HE1071Gifts HE1075Meeting Space HE1073Other HE1077

Forth Quarter Total HE1079 ‐

Total Hospitality Expenses HE1999 ‐

FIR ‐ HE Page 29 of 37

Financial Information ReturnSchedule of Financial Information for Statistics Canada

ISC9401Column A Column B

Line Number 2018‐19 2017‐18

CONSOLIDATED EXPENSES BY OBJECTSalaries, wages, and benefits ISC9411Contracted services ISC9421Purchase of goods and services from the public sector ISC9431Materials, goods, supplies, and utilities ISC9441Grants and transfers to organizations ISC9451Allowance for uncollectables ISC9461Other expenses ISC9471Interest on long‐term debt ISC9481Amortization, write‐downs, net gain/losses ISC9491TOTAL CONSOLIDATED EXPENSES BY OBJECT ISC9499 ‐ ‐

Information Not Available ‐ Check The Box If Information On This Schedule Is Not Available

FIR ‐ ISC Page 30 of 37

Financial Information ReturnSummary of Financial Condition Index

Indicator Name Line Number 2018‐19 2017‐18

Reliance on Government Transfers FCI0010 0.0%

Uncollected Taxes FCI0020 0.0%

3 Year Change in Tax Base FCI0030 5.3%

Reliance on Single Business or Instituion FCI0050 1.1%

Residential Tax Effort FCI0060 0.0%

# of Deficits in the Last 5 Years FCI0070 0 out of 5 years

Years with a Budget Accuracy within + or ‐ 5% in the last five years

FCI0080 5 out of 5 years

Liquidity FCI0090 0.0

Operating Reserve FCI0100 0.0%

Debt Service Cost FCI0110 0.0%

Outstanding Operating Debt FCI0120 0.0%

Undepreciated Assets FCI0130 0.0%

Combined Operating & Capital Reserves FCI0140 0.0%

Current year FCI results could change after Municipal Affairs reviews FCI inputs displayed on FCII tab. DRAFT

FIR ‐ FCI Page 31 of 37

Financial Information ReturnFinancial Condition Index Inputs

Line # to Reference

FCI Line Number

‐ ‐

Unconditional transfers from other governments NO1699 FCII9603 ‐Conditional transfers from other governments NO1799 FCII9607 ‐Less: NSPI ‐ Grant in lieu of taxes NR1629 FCII9611 ‐Less: NSPI ‐ HST Offset NR1639 FCII9613 ‐Total Government Transfers FCII9619 ‐

Net property taxes and payments in lieu of taxes NO1199 FCII9621 ‐Grants in lieu of taxes NO1299 FCII9623 ‐Services provided to other governments NO1399 FCII9625 ‐Sales of services NO1499 FCII9627 ‐Other revenue from own sources NO1599 FCII9629 ‐Unconditional transfers from other governments NO1699 FCII9631 ‐Conditional transfers from other governments NO1799 FCII9633 ‐Total Revenue FCII9639 ‐

‐ ‐

Taxes and sewer receivable (net of asset valuation allowances) NFP4210 FCII9659 ‐

Residential NR1009 FCII9661 ‐Commercial property NR1011 FCII9663 ‐Seasonal property NR1015 FCII9665 ‐Forest property tax (50,000 acres or more) NR1021 FCII9667 ‐Resource Taxable assessments NR1031 FCII9669 ‐Forest property tax (less than 50,000 acres) NR1035 FCII9671 ‐Recreation property tax NR1051 FCII9673 ‐Area rates, uniform charges, and special assessments ‐ Comm. NR1111 FCII9675 ‐Area rates, uniform charges, and special assessments ‐ Res. NR1115 FCII9677 ‐Sewer rates/ charges ‐ Commercial NR1151 FCII9679 ‐Sewer rates/ charges ‐ Residential NR1155 FCII9681 ‐Taxes and rates collected for Other Gov'ts/ Agencies ‐ Comm. NR1161 FCII9683 ‐Taxes and rates collected for Other Gov'ts/ Agencies ‐ Res. NR1165 FCII9685 ‐Total taxes billed in current fiscal year FCII9689 ‐

Uncollected Taxes FCII9641 = 0.0%

FCI input numbers could chanage based on Municipal Affairs' review and future enhancements to FCIs. DRAFT

Reliance on Government Transfers FCII9601 = 0.0%

FIR ‐ FCII Page 32 of 37


Line # to Reference

FCI Line Number


5,376,295 102,397,635

Current UA FCII9693 107,773,930 UA 3 years ago FCII9697 102,397,635

1,185,300 107,773,930

Taxable assessment value of the largest business or institution FCII9713 1,185,300 Uniform Assessment FCII9717 107,773,930

‐ 40,896

Residential property taxes NR1009 FCII9723 ‐Area rates, uniform charges, & special assessments ‐ Res. NR1115 FCII9725 ‐Sewer rates/ charges ‐ Residential NR1155 FCII9727 ‐Total Residential Tax Revenues FCII9739 ‐

Total Dwelling Units FCII9743 1,029 Median houshold income FCII9748 40,896

FIR Fiscal Year Surplus/DeficitSurplus/ Deficit ‐ 4 years ago FCII9753 ‐Surplus/ Deficit ‐ 3 years ago FCII9754 ‐Surplus/ Deficit ‐ 2 years ago FCII9755 ‐

Surplus/ Deficit ‐ 1 year ago NO3999 & NF3263

FCII9756 Column B ‐

Surplus/ Deficit ‐ Current Year NO3999 & NF3263

FCII9757 Column A ‐

3‐Year Change in Tax Base FCII9691 = 5.3%

# of Deficits in the Last 5 Years FCII9751 0 out of 5 years

1.1%

Residential Tax Effort FCII9721 = 0.0%

Reliance on Single Business/Institution FCII9711 =



Line # to Reference

FCI Line Number


Budget Expenditure Accuracy4 years ago FCII9773 0.0%3 years ago FCII9774 0.0%2 years ago FCII9775 0.0%1 year ago FCII9776 0.0%Current year FCII9777 0.0%

Budget ActualTotal Expenses for current year NO2999 FCII9763 ‐ ‐Debenture and term loan principal installments NO3219 FCII9765 ‐ ‐Temporary financing principal ‐ capital projects NO3229 FCII9767 ‐ ‐Debt payments to internal funds NO3239 FCII9769 ‐ ‐Total Expenses for current year FCII9799 ‐ ‐

‐ ‐

Operating Fund Operating Reserve Cash and cash equivalents NFP4010 FCII9803 ‐ ‐Taxes receivable (net of asset valuation allowances) NFP4210 FCII9807 ‐ Other receivables (net of asset valuation allowances) NFP4290 FCII9809 ‐ ‐Due from other own funds/ agencies NFP4330 FCII9811 ‐ ‐Inventory held for resale NFP4510 FCII9813 ‐ Other current financial assets NFP4590 FCII9817 ‐ ‐Inventory not held for resale NFP6870 FCII9821 ‐ Other non financial assets NFP6880 FCII9823 ‐ ‐Total current assets FCII9829 ‐ ‐

Bank indebtedness NFP5010 FCII9831 ‐ ‐Short‐term borrowings NFP5050 FCII9833 ‐ Payables NFP5210 FCII9837 ‐ ‐Due to other own funds/ agencies NFP5330 FCII9841 ‐ ‐Other current liabilities NFP5390 FCII9845 ‐ ‐Total current liabilities FCII9849 ‐ ‐

Years with a Budget Accuracy within + or ‐ 5% in the last five years

5 out of 5 years

Liquidity FCII9801 = 0.0

FCII9761



Line # to Reference

FCI Line Number


‐ ‐

Accumulated Surplus(Deficit) ‐ General Operating Reserve NFP7499 FCII9855 Column B ‐

TOTAL EXPENSES excluding debt payments NO2999 FCII9863 ‐Debenture and term loan principal installments NO3219 FCII9865 ‐Temporary financing principal ‐ capital projects NO3229 FCII9871 ‐Debt payments to internal funds NO3239 FCII9887 ‐Funding of prior year's deficits NO3499 FCII9891 ‐Total expenses FCII9899 ‐

‐ ‐

Principal paid on long term debt for General Fund LTD5410 FCII9903 ‐Interest paid on long term debt for General Fund LTD5410 FCII9907 ‐Recovery of debt payments from related agencies NF3261 FCII9909 ‐Total principal and interest paid on long term debt FCII9919 ‐

Net property taxes and payments in lieu of taxes NO1199 FCII9923 ‐Grants in lieu of taxes NO1299 FCII9927 ‐Services provided to other governments NO1399 FCII9931 ‐Sales of services NO1499 FCII9935 ‐Other revenue from own sources NO1599 FCII9937 ‐NSPI ‐ Grant in lieu of taxes NR1629 FCII9941 ‐NSPI ‐ HST offset NR1639 FCII9945 ‐Total own source revenue FCII9949 ‐

‐ ‐

Outstanding long term debt ‐ General Operating NFP5430 FCII9953 ‐Bank indebtedness ‐ General Operating NFP5010 FCII9955 ‐Short‐term borrowings ‐ General Operating NFP5050 FCII9957 ‐Total Operating Debt FCII9959 ‐

Net property taxes and payments in lieu of taxes NO1199 FCII9961 ‐Grants in lieu of taxes NO1299 FCII9962 ‐Unconditional transfers from other governments NO1699 FCII9965 ‐Conditional transfers from other governments NO1799 FCII9966 ‐Total Net Taxes & PILT, GIL, Uncon. and Con. Transfers FCII9969 ‐

0.0%

Debt Service Cost FCII9901 =

Operating Reserve FCII9851 = 0.0%

0.0%

Outstanding Operating Debt FCII9951 =



Line # to Reference

FCI Line Number


‐ ‐

Total Net Book Value of General Capital Assets TCA6199 FCII9973 Column I ‐Total Gross Cost of General Capital Assets TCA6199 FCII9977 Column D ‐

‐ ‐

Accumulated surplus(deficit) ‐ General Operating Reserve NFP7499 FCII9983 Column B ‐Accumulated surplus(deficit) ‐ General Capital Reserve NFP7499 FCII9984 Column C ‐Total reseve fund balance FCII9985 ‐

TOTAL EXPENSES excluding debt payments NO2999 FCII9986 ‐Debenture and term loan principal installments NO3219 FCII9987 ‐Temporary financing principal ‐ capital projects NO3229 FCII9988 ‐Debt payments to internal funds NO3239 FCII9989 ‐Funding of prior year's deficits NO3499 FCII9990 ‐Total operating expenses FCII9991 ‐

Total amortization expense ‐ General TCA6599 FCII9995 Column D ‐

Combined Reserve (Operating & Capital) FCII9981 = 0.0%

Undepreciated Assets FCII9971 = 0.0%


Schedule LineCell

AddressComment

FIR ‐ Comments Page 37 of 37

Documents

FINANCIAL INFORMATION RETURN · 2019. 6. 27. · Financial Information Return Taxes and Sewer Receivable Schedule Column AColumn B ColumnF Line Number Current Prior Column CColumn